U.S. Congress - H.R.369 Health Savings and Affordability Act of 2011
H.R.369 - Health Savings and Affordability Act of 2011
To amend the Internal Revenue Code of 1986 to improve access to health care by allowing a deduction for the health insurance costs of individuals, expanding health savings accounts, and for other purposes. view all titles (2)
All Bill Titles
- Short: Health Savings and Affordability Act of 2011 as introduced.
- Official: To amend the Internal Revenue Code of 1986 to improve access to health care by allowing a deduction for the health insurance costs of individuals, expanding health savings accounts, and for other purposes. as introduced.
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Official Summary
1/20/2011--Introduced.Health Savings and Affordability Act of 2011- Amends the Internal Revenue Code to: (1) allow a tax deduction from gross income for the cost of health insurance coverage for individual taxpayers, their spouses, and dependents; (2) permit holders of health savings accouOfficial Summary
1/20/2011--Introduced.Health Savings and Affordability Act of 2011- Amends the Internal Revenue Code to:(1) allow a tax deduction from gross income for the cost of health insurance coverage for individual taxpayers, their spouses, and dependents;
(2) permit holders of health savings accounts (HSAs) and their spouses who are age 55 or older to make additional (catch-up) contributions to a joint HSA;
(3) increase the allowable amount of the tax deduction for contributions to HSAs;
(4) combine individual and family deductibles under high deductible health insurance plans;
(5) allow for increased rollovers from flexible spending arrangements (FSAs) or health reimbursement arrangements (HRAs) into HSAs;
(6) allow the payment of premiums from HSAs for high deductible health plans; and
(7) treat as medical care for purposes of the tax deduction for medical expenses certain exercise equipment and fees for physical fitness programs.
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